TMI Blog2013 (8) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... utory records. The same have also been used in the manufacture of final products, on which duty has been paid by them - CENVAT Credit cannot be denied - appeal dismissed - decided against Revenue. - E/853/2012-EX [SM] - - - Dated:- 26-8-2013 - Archana Wadhwa, Judicial Member For the Petitioner : R.K. Mishra, AR ORDER Archana Wadhwa, Judicial Member:- 1. Being aggrieved with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les/Brass Strips whereas the goods have been shown to be Brass Sheets. The appellate Authority has held as under:- The records placed before me viz: the purchase invoices, clearly indicate that the Appellant had purchased and received the 'brass sheets' in their factory premises. The non-receipt of the material i.e. 'brass sheets', covered through the invoices in question, has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the credit and there is no contrary evidence to this. Thus, I find that the Appellant therefore cannot be asked to go beyond the duty payment document in his hand. The Appellant had checked the authenticity of the invoice issued by the registered dealer and the dealer is a registered one. I find that Appellant have taken due care while procuring the duty paid inputs. The CENVAT Credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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